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在社会主义市场经济体制下,所有企业面临市场竞争。在市场竞争中,大多数企业迅速发展壮大,但也会有少数企业在竞争中倒闭破产,对于倒闭破产企业如何处理,笔者作为黄梅县化肥厂破产清算组成员之一谈谈做法和体会。一黄梅县化肥厂系国营预算内小氮肥生产经营企业,始建于1970年,年产碳铵三万吨。该厂申请破产时,帐面反映资产1260万元,职工604人(其是正式职工512人,离退休人员16人,农村集资工76人)。一个企业能不能破产,审理工作很重要,在审理中,我们着重清理了该厂生产和财务运行情况,发现这个厂主要存在两个问题:一是生产设备老化,工艺落后,生产不能到位,加之能源原材料紧张,经营管理不善,产品
Under the socialist market economic system, all enterprises face market competition. In the market competition, most companies grow rapidly, but there are also a few companies that go bankrupt in the competition. How to deal with bankruptcies, the author speaks as a member of the bankruptcy liquidation team of Huangmei County. The Huangmei County Fertilizer Plant is a state-owned small nitrogen fertilizer production and operation enterprise established in 1970, with an annual output of 30,000 tons of ammonium bicarbonate. When the plant filed for bankruptcy, the book reflected assets of 12.6 million yuan, 604 employees (it was 512 formal employees, 16 retired employees, 76 rural fund-raising workers). Whether a company can go bankrupt or not, and the trial work is very important. During the trial, we focused on cleaning up the production and financial operations of the plant. We found that there are two major problems in this factory: First, the production equipment is aging, the technology is backward, and production cannot be put in place. Raw materials for energy, poor management, products